Krytyka Prawa. Niezależne studia nad prawem

Proposals for the Taxation of a Significant Digital Presence in the European Union

Krzemińska, Iwona

University of Warsaw

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The author is searching for an answer to the question of whether the European Union needs own solutions in the area of taxation of digital economy and whether the solution offered by the European Commission, which is taxation of significant digital presence, can be effective in taxing the digital economy of the European Union. To this end, a number of references to selected standpoints of international doctrine, OECD regulations, and the draft of the Directive has been made in this paper.


Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 11 
Issue 2 
Issue date 6/2019 
Type Article 
Language pl
Pagination 103-115
DOI 10.7206/kp.2080-1084.299
ISSN 2080-1084
eISSN 2450-7938